改革开放以来,我国的财政管理体制进行了三次较大的调整。在中央与地方的分配关系上,遵循“统一领导、分级管理”的原则,先后实行了“划分收支、分级包干”、“划分税种、核定收支、分级包干”和地方财政包干三种财政管理体制。从实质上讲,这三次财政管理体制改革,基本上是建立和完善了财政包干体制。这种体制打破了过去的“统收统支”格局,逐步扩大了地方政府的财权与事权,调动了地方政府当家理财、增收节支的积极性, Since the reform and opening up, China’s financial management system has undergone three major adjustments. In accordance with the principle of “unified leadership and management at different levels”, the Central Government and the local government have successively implemented the three types of fiscal policies, “dividing revenue and expenditure by different levels,” “dividing taxes, approving revenues and expenditures, and grading contracts” Management system. In essence, these three reforms of the financial management system have basically established and perfected the fiscal package system. Such a system broke the previous pattern of "unification and unification, and gradually expanded the power and authority of local governments, arousing the enthusiasm of local governments to manage wealth and increase revenue and reduce expenditure,